Opinion
16575-21S
08-10-2022
JEFFREY WU AND FANG DENG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The copy of the notice of deficiency issued for petitioners' 2018 tax year that is attached to the petition, filed May 10, 2021, is not fully legible with respect to the deficiency and penalty amounts proposed by respondent. Further, respondent did not attach to his answer, filed September 14, 2022, a copy of the notice of deficiency issued to petitioners for their 2018 tax year. On August 1, 2022, the parties filed for the Court's consideration a proposed stipulated decision.
Upon due consideration of the foregoing, it is
ORDERED that, on or before August 16, 2022, respondent shall file a Response to this Order and attach thereto a legible copy of the notice of deficiency on which this case is based. The Court will hold the parties' proposed stipulated decision pending the filing of that notice of deficiency.